2009 (4) TMI 797 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI, in the 2009 (4) TMI 797 case, was presided over by Shri D.N. Panda and Rakesh Kumar, JJ. The case involved a dispute over service charges for technical testing and analysis services provided by the respondent. The respondent received service charges for testing services provided to 20 concerns, who were job workers manufacturing goods for the respondent. The Commissioner (Appeals) noted that there would be no liability on the appellant for providing service to foreign concerns, as export services are not subject to service tax.

After hearing arguments from both sides and examining the records, the Tribunal found no evidence of commercial services provided domestically to concerns other than job workers. Additionally, there was no indication that any foreign concerns had their manufacturing operations in India for testing goods in the respondent's laboratory. As a result, the Tribunal rejected the revenue's stay application and allowed the Commissioner (Appeals) order to stand. This judgment highlights the importance of thoroughly examining all aspects of a case before making a decision.